Wine & Wineries - As enacted, exempts the sale of wine for consumption on the premises of a winery or farm wine producer, including the premises of a satellite facility, including tastings and sealed bottles sold at retail for consumption on the premises, from the liquor-by-the-drink tax on alcoholic beverages. - Amends TCA Section 57-3-207.

SB 1072 exempts wine sales for on-premises consumption at Tennessee wineries, farm wine producers, and their satellite facilities from the state's liquor-by-the-drink tax. This includes tastings (free or paid) and sealed bottles sold for immediate consumption at the location, aligning with federal law. The bill amends Tennessee tax code (TCA §57-3-207) to remove this tax burden for these specific sales. It takes effect July 1, 2025, directly affecting wineries and farm producers operating retail locations.